The tariff classification of shot glasses from Malaysia

NY 897390 May 6, 1994 CLA-2-80:S:N:N3:113 897390 CATEGORY: Classification TARIFF NO.: 8007.00.1010 Ms. Cynthia Ann Houba World Link, Ltd. 12406 Lancelot Lane, Suite C Carmel, IN 46033 RE: The tariff classification of shot glasses from Malaysia Dear Ms. Houba: In your letter dated March 28, 1994, you requested a tariff classification ruling. The merchandise is a shot glass made of pewter. It weighs 4 ounces and is 2 inches high. The pewter is composed of 97% tin. At the bottom of each glass is a U.S. fifty cent piece. Since such a coin weighs less than 1/2 ounce, the principal weight of the item is tin. The applicable subheading for the shot glass will be 8007.00.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of tin, articles not elsewhere specified or included of a type used for household, table or kitchen use ... suitable for food or beverage service. The duty rate will be 3.1 percent ad valorem. Articles classifiable under subheading 8007.00.1010, HTS, which are products of Malaysia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport